The tax havens between measures of economic stimulation and measures against tax evasion

Abstract

In the literature but also the legal language there are ever-increasing current economic notions of tax havens, offshore companies, offshore law, or double taxation. These concepts are encountered, however, in legislative efforts of combating domestic and international business and tax evasion, because such tax havens, although offering financial benefits to individuals or legal residents, make it virtually impossible to control, by the national tax services, the level of imposed income tax and the fees payable by the taxpayer, and all these through operations under the legislation of the States where there are these tax havens. The terminology of tax havens has been replaced in recent years with more discreet terms. of the center of international finance or financial haven.